by Mike Baker | Aug 1, 2018
QSBS is the one of the biggest loopholes in the tax law. What is QSBS? If you invest in a qualified small business after September 27, 2010, and hold your stock for more than five years, when you sell your stock you will have no federal tax on the first $10,000,000 of...
by Mike Baker | Jul 2, 2018
“Our Company would like to issue stock options to a resident of Country X. Anything special we should consider?” Start-ups are notoriously short on cash. And many use service providers in other countries. Put those two things together, and stock options for everyone...
by Mike Baker | May 1, 2018
Sometimes a founder wants to lure a new executive to the company (or incentivize a current executive) with a meaningful stock grant, but there’s no room left in the company’s equity plan pool and the other shareholders aren’t excited about the potential dilution. So,...
by Mike Baker | Apr 1, 2018
Have you ever wanted to be able to talk like a tax lawyer? Come on, not even a little bit? Below are ten tax code sections which govern entities taxed as partnerships distilled into their most basic concepts. For illustrative purposes throughout, let’s pretend you...
by Mike Baker | Mar 1, 2018
Occasionally, I am asked if a company can consider employee services as payment for stock. The thought process goes like this: On a date when ABC Inc. stock is worth $1 per share the company grants a share to each of Employee A and Employee B. The shares are either...
